HB 3403

bill barring appraisal district counterclaims in tax appeals

Died in committee

Verdict: No flags

No flagsInitial review

Initial review · graded Oct 20, 2026 · Headline, summary and grade are analysis of the bill text, not a finding about any person · How we grade

Caption

relating to the right of the chief appraiser of an appraisal district, the appraisal district, or the appraisal review board of the appraisal district to bring certain claims in an appeal of an order of the appraisal review board.

Caption from analyzed text · version I.

Summary

Section 42.02 goes. No counterclaims against property owners in court.

The bill repeals Section 42.02 of the Tax Code, which the deleted text shows was the route for a court appeal brought against a property owner. It also bars a chief appraiser, an appraisal district, or an appraisal review board from filing a counterclaim when a property tax appeal goes to court. Property owners who appeal their appraisal could no longer be met with a counterclaim from the district side, and the district side loses its own appeal route against owners, for appeals filed on or after September 1, 2025.

Labels

Labels: ZOMBIE BILL. Died 2 times: 88R SB 1923 by Sen. Springer (Did not pass) and this bill (Died in committee). Checked against 88R only.BACK FROM THE DEAD. Same text as a bill filed before that died: 88R SB 1923 by Sen. Springer (Did not pass). Filed in 2 sessions, counting this one. Checked against 88R only.TRY NO. 2. Filed in 2 sessions: 88R and 89R. Checked against 88R only.NEVER GOT A HEARING. Filed Feb 26, 2025 and referred to the House Ways & Means subcommittee on Property Tax Appraisals. No public hearing. The bill died.

Receipt

The receipt

89R-HB3403 · 2025-02-26

SOLD BY

Rep. Cody HarrisRHouse 8

+ 1 coauthor

ITEM

WHAT IT DOES

Section 42.02 goes. No counterclaims against property owners in court.

CHARGES

[ ] NONE FOUND

TOTAL

No fiscal note in the loaded record.

HISTORY

Feb 26, 2025Filed
Mar 21, 2025Read first time
Mar 21, 2025Referred to s/c on Property Tax Appraisals by Speaker

FILED UNDER

No verified beat found.

No flags

THANK YOU FOR CHECKING THE RECEIPT

CAMPAIGN PAID FOR BY

Cody Harris

Donors

Texans for Lawsuit Reform PAC$131K Texas Sands PAC$59K Texas REALTORS Political Action Committee$53K

Not tied to this bill.

Sources

The author's campaign account only. Own money and internal transfers are separate on the member page.

Derived itemized flow · Oct 31, 2024 to Oct 22, 2026. State data as of Nov 4, 2026.

Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.

Texans for Lawsuit Reform PAC$131,199.90

Texans for Lawsuit Reform PAC

$131,199.90

Cash: $65,000.00
Paid by others: $66,199.90
Total: $131,199.90

grassroots $56,899.90polling $9,300.00

Also funds 124 other sitting lawmakers.

Derived recipient stock · Jul 10, 2024 to Oct 23, 2026. State data as of Nov 4, 2026.

TEC account match.

Team

Sources

Derived itemized flow · Jun 27, 2025 to Sep 21, 2026. State data as of Nov 4, 2026.

Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.

Report IDs: 101008254, 101028696, 101039343, 101067574.

Texas Sands PAC$58,800.00

Texas Sands PAC

$58,800.00

Cash: $42,500.00
Paid by others: $16,300.00
Total: $58,800.00

polling $16,300.00

Also funds 121 other sitting lawmakers.

Derived recipient stock · Jul 3, 2024 to Oct 24, 2026. State data as of Nov 4, 2026.

TEC account match.

Team

Sources

Derived itemized flow · Nov 22, 2024 to Oct 22, 2026. State data as of Nov 4, 2026.

Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.

Report IDs: 100985564, 101028696, 101039343, 101071425.

Texas REALTORS Political Action Committee$52,590.39

Texas REALTORS Political Action Committee

$52,590.39

Cash: $45,000.00
Paid by others: $7,590.39
Total: $52,590.39

digital $5,420.63text $1,960.28Other filed descriptions $209.48

Also funds 140 other sitting lawmakers.

Derived recipient stock · Jul 2, 2024 to Oct 24, 2026. State data as of Nov 4, 2026.

TEC account match.

Team

Sources

Derived itemized flow · Dec 11, 2024 to Sep 21, 2026. State data as of Nov 4, 2026.

Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.

Report IDs: 100985564, 101008254, 101028696, 101035469, 101039343, 101057705, 101067574.

Money

Missing data does not establish zero giving. Display amounts are rounded.

Texans for Lawsuit Reform PAC

$131,199.90

Cash: $65,000.00
Paid by others: $66,199.90
Total: $131,199.90

grassroots $56,899.90polling $9,300.00

Also funds 124 other sitting lawmakers.

Derived recipient stock · Jul 10, 2024 to Oct 23, 2026. State data as of Nov 4, 2026.

TEC account match.

Team

Sources

Derived itemized flow · Jun 27, 2025 to Sep 21, 2026. State data as of Nov 4, 2026.

Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.

Report IDs: 101008254, 101028696, 101039343, 101067574.

Texas Sands PAC

$58,800.00

Cash: $42,500.00
Paid by others: $16,300.00
Total: $58,800.00

polling $16,300.00

Also funds 121 other sitting lawmakers.

Derived recipient stock · Jul 3, 2024 to Oct 24, 2026. State data as of Nov 4, 2026.

TEC account match.

Team

Sources

Derived itemized flow · Nov 22, 2024 to Oct 22, 2026. State data as of Nov 4, 2026.

Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.

Report IDs: 100985564, 101028696, 101039343, 101071425.

Texas REALTORS Political Action Committee

$52,590.39

Cash: $45,000.00
Paid by others: $7,590.39
Total: $52,590.39

digital $5,420.63text $1,960.28Other filed descriptions $209.48

Also funds 140 other sitting lawmakers.

Derived recipient stock · Jul 2, 2024 to Oct 24, 2026. State data as of Nov 4, 2026.

TEC account match.

Team

Sources

Derived itemized flow · Dec 11, 2024 to Sep 21, 2026. State data as of Nov 4, 2026.

Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.

Report IDs: 100985564, 101008254, 101028696, 101035469, 101039343, 101057705, 101067574.

Votes

No floor vote loaded for this bill.

Fiscal

No fiscal note in the loaded record.

How this was graded

Analysis of text version I by claude-opus-5-5, Oct 20, 2026, against the published rubric.

FILED BEFORE

Filed 2 times: 88R and 89R. Checked against 88R only.

88R SB 1923

by Sen. Springer, different lead author · Did not pass · same text

Introduced text

Last action, May 23, 2023: Committee report sent to Calendars

Relating to the right of the chief appraiser of an appraisal district, the appraisal district, or the appraisal review board of the appraisal district to bring certain claims in an appeal of an order of the appraisal review board.

Caption, 88R bill history

Sources

Texas House · Filed Feb 26, 2025

03/21/2025 H Referred to s/c on Property Tax Appraisals by Speaker: Mar 21 2025 9:52AM

Texas Legislature Online · Introduced

Data snapshot Oct 26, 2026 at 4:20 AM CDT. Grades, charges, quotes and corrections follow the published record.

Coauthors

Don McLaughlinRHouse 80

House committee · Ways & Means · Final status: Died in committee

Companion

SB 472 by Sparks (identical)

Subjects

Taxation--Property-Appeal of Tax Decisions

Taxation--Property-Appraisals & Appraisal Districts

Text

The text as introduced · 330 words

89R4588 CS-D

By: Harris
H.B. No. 3403

A BILL TO BE ENTITLED

AN ACT

relating to the right of the chief appraiser of an appraisal

district, the appraisal district, or the appraisal review board of

the appraisal district to bring certain claims in an appeal of an

order of the appraisal review board.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:

SECTION 1. Section 42.21(b), Tax Code, is amended to read as

follows:

(b) [ A petition for review brought under Section 42.02 must

be brought against the owner of the property involved in the

appeal. ] A petition for review brought under Section 42.031 must be

brought against the appraisal district and against the owner of the

property involved in the appeal. A petition for review brought

under Section 42.01(a)(2) or 42.03 must be brought against the

comptroller. Any other petition for review under this chapter must

be brought against the appraisal district. A petition for review

may not be brought against the appraisal review board. An appraisal

district may hire an attorney that represents the district to

represent the appraisal review board established for the district

to file an answer and obtain a dismissal of a suit filed against the

appraisal review board in violation of this subsection.

SECTION 2. Section 42.23, Tax Code, is amended by adding

Subsection (j) to read as follows:

(j) A chief appraiser, appraisal district, or appraisal

review board may not bring a counterclaim in an appeal brought under

this chapter.

SECTION 3. Section 42.02, Tax Code, is repealed.

SECTION 4. The changes in law made by this Act apply only to

an appeal that is filed on or after the effective date of this Act.

An appeal filed before the effective date of this Act is governed by

the law in effect on the date the appeal was filed, and the former

law is continued in effect for that purpose.

SECTION 5. This Act takes effect September 1, 2025.